S. 254(1) : Appellate Tribunal-Powers-Commissioner (Appeals) did not adjudicate issue on merits-Settlement Commission-Pendency of application-abated-Tribunal condoned the delay and remanded matter back to Commissioner (Appeals) for fresh consideration-Order of High Court is affirmed-SLP of Revenue is dismissed. [S.133A, 245C, 245D, 245F(2), Art. 136]

S. 253 : Appellate Tribunal-Appeals-Delay of 680 days-Order of Tribunal dismissing the appeal is affirmed-Payment of employees’ contribution towards PF and ESIC beyond due date-Not allowable as deduction.[S. 36(1)(va),260A]

S. 158BD : Block assessment-Undisclosed income of any other person-Search and Seizure-Recording of satisfaction-Failure to follow the mandatory procedure-Order is bad in law.[S. 132, 158BC, 260A]

S. 154 : Rectification of mistake-Mistake apparent from the record-Surcharge-Application for rectification-Object of Section 154 cannot be defeated by reason of mechanical and technical objections-Records of assessment included financials for years in question and books of account including ledgers.[S. 43B, 260A]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Faceless Assessment-Ex-parte order-Notice was not in manner provided-Matter remanded. [S. 142(1),144B, 147, 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Cash deposit-Cash credit-Review of completed assessment in grab of reopening of assessment is not allowed.[S. 68, 143(3), 148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Recorded reasons-Capital gains-Non filer of return-Additions made on the ground of not entitlement of DTAA benefits-Reassessment notice and consequential order is set aside-DTAA-India-Mauritius. [S.9(1)(i)), 148, 148A(b), 148A(d), Art. 13, Art. 226]

S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Loan-Cash credits-Once assessment is reopened it is not confined to those subjects only-If no addition is made on the recorded reasons-The Assessing Officer cannot make additions in respect of items forming part of original return-Assessment order is quashed and set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]

S. 147 : Reassessment-Recorded reasons-Sanction-Reasons placed for consideration before Joint Commissioner to seek approval-Reasons submitted for approval as appropriate reasons for reopening is contrary-Reassessment order is set aside and quashed.[S. 148, 151, Art. 226]

S.147: Reassessment-After the expiry of four years-Change of opinion-Fixed deposit interest-No failure to disclose material facts-Reassessment notice and order disposing the objection is